5.2.3 Children of the family unit who have not received income and other descendants entitled to the minimum

Data relating to children and other descendants are entered, modified or ratified in accordance with the provisions of points 5.2.1 and 5.2.2 above.

However, once you have accepted this information, the program will allow you to include, if you have not done so in the previous sections, children and other descendants who meet certain conditions.

In the section "Children who are members of the family unit and who have not received income and other descendants entitled to the minimum for this concept" you may list only:

• Children who are members of the family unit and have not earned income.

  If you did not reflect that any of the children in your family unit had income or did not list any children in your family unit with income, you must start a new declaration to record this situation in the corresponding section (in accordance with the provisions of 5.2.1).

• Children who are not part of the family unit, children aged between 18 and 24 years or 25 years or older who are persons with disabilities, descendants other than children, and persons in foster care or guardianship (or those under custody by court order) under 25 years of age or over that age with disabilities, provided they do not have rents excluding those exempt, those with incomes exceeding 8,000 euros or those who do not file a tax return with incomes exceeding 1,800 euros.

The keys to linking, disability, and other situations will be used in the terms included in the previous sections.